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论文编号：	12169
作者编号：	2320180309
上传时间：	2020/12/14 15:31:22
中文题目：	中国移动集团内部审计信息化问题研究
英文题目：	Research on the Informatization of China Mobile Group''''s Internal Audit
指导老师：	李姝
中文关键字：	审计信息化；企业审计；中国移动集团
英文关键字：	Digital audit; enterprise’s audit; China Mobile Group
中文摘要：	当前，现代信息技术特别是计算机和互联网技术已经将世界带进了“互联网+”的新时代，从前人们奉为圭臬的传统企业经营模式、展业策略以及管理模型已经在新兴的区块链、大数据、人工智能等新技术的革命性影响下成为过去，旧有的思维逻辑和行为方式显然已经无法适应新时代的发展需求。作为企业管理重要环节的内部审计工作，也在模式、流程、方法等全方面面临着急切的变革要求，审计从底层认知、工作内容、操作技术到结果应用等多方面都面临着向数字化、智能化、网络化转型的迫切需求。因此将数字科技的“用”与科学审计的“体”紧密结合，使之勃发出新生命力，成为亟待更深层次研究的崭新课题。 本文将以信息化技术在审计中的应用理论为基础，通过文献研究、案例分析法、系统分析法等研究方法，运用图标展示、流程演示、文字阐述等手段，构建信息化技术在审计实操中应用的学术模型，并以中国移动集团为案例，将此模型应用于该公司的具体实践中，在实务层面探讨各类型新兴信息化技术在提升内审工作成效方面的应用情形，并在综合研拟模型框架、应用方式、可能性问题及保障措施等多方面因素后形成具体的可行性方案，成为日后裨益于中国移动集团内部审计工作的创新性、科学性和信息化新方案。
英文摘要：	At present, advanced digital technology, especially cyber and internet technol-ogy, has brought the whole society into a new era of Internet +. The traditional busi-ness models, business development strategy, and management approaches that peo-ple once regarded as the only standard have become history under the revolutionary influence of emerging technology: Block Chain, Big Data, Artificial Intelligence and other new technologies. Obviously, the thinking logic and behaviors have been una-ble to adapt to the new development requires. As an important part of corporate management, internal auditing is also facing urgent requirements for changes in all aspects including models, processes, and methods. Auditing is facing an urgent de-mand to transform to digital, intelligent, and Internet aspects from the basic cogni-tion, working content, operation technology and results implementation. Therefore, there will be a new topic needed deeper research that how to integrate or combine the method of digital technology and the essence of scientific auditing. This study will be based on the application theory of information technology in auditing through literature review, case analysis, systematic analysis method and other research methods, using icon display, process demonstration, text explanation and other methods to construct academic model for the application of information technology in audit practice. Then take China Mobile Group as a case, apply the ac-ademic model to the company’s specific practice, and discuss the application of var-ious types of emerging information technology in improving the effectiveness of in-ternal audit working at practice level. After comprehensively researching the model framework, application methods, possibility issues and supportive measures, etc., a specific feasible plan is formed, which becomes an innovative, scientific and digi-talized new plan that will benefit China Mobile Group’s Internal Audit work in the future.
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